7. Internal controls 7.1 Leadership The Auditor-General identified the following: a) Management did not have approved policies and procedures to guide management at the lowest level to ensure compliance with National Treasury disclosure requirements with regard to the recording and disclosure of various categories of tangible and intangible assets. b) The Department did not have the necessary key controls in place to effectively manage performance against predetermined objectives. c) The Department did not effectively monitor compliance with laws, regulations and policies.